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2007 (5) TMI 195 - SC - Income TaxWhether the ITAT was justified in holding that the method adopted by the assessee for valuation of closing stock of "zinc concentrate" at the international rate, was in order, particularly when there was no export during the financial year ending March 31, 1996, and particularly when in the past the assessee has been valuing the closing stock of zinc concentrate for captive consumption at the weighted average cost - held that Tribunal had erred in deleting the additions
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